Lodging annual financial statements with the RCS

This page was last modified on 30-06-2016

For reasons of transparency and the protection of third parties, businesses are required to file their annual accounts online with the Trade and Companies Register (Registre de commerce et des sociétés - RCS) and to mention the filing of the accounts in the electronic compendium of companies and associations (Recueil électronique des sociétés et associations - RESA).

The general public can subsequently consult the filed accounts on the website of the RCS.

Forms / Online services

Carry out your procedure:

Who is concerned

The annual accounts of the following companies must be lodged with the RCS:

Preliminary steps

Unless they are allowed to use IFRS, businesses who file their accounts must:

Duration and deadlines

The annual financial statements and the appropriation of income must be approved within the 6 months following the end of the calendar year (for natural persons established as traders) or of the financial year (for legal persons):

Annual financial statements must be lodged within one month after their approval, i.e. 7 months after the end of the calendar year for natural persons established as traders, or 7 months after the end of the financial year for legal persons.

Costs

The costs for registration and lodging are available on the website of the Trade and Companies Register (RCS).

Payment is usually carried out online, but may exceptionally be made by cash at the RCS helpdesk.

The costs are due on an individual basis for each account registered. However, in the case of regular and recurrent registrations, it is possible to submit an application for accreditation to the RCS in order to ensure payment through monthly invoicing.

How to proceed

Online lodging

Applicants have to file their accounting package online with the Trade and Companies Register (RCS) via a LuxTrust certificate.

At the time of lodging the accounts applicants must:

  • indicate, where applicable, that the annual financial statements were properly validated on the eCDF platform by ticking the appropriated box, so that the RCS can automatically collect the accounting data from the eCDF platform, namely:
    • the balance sheet;
    • the profit and loss accounts;
    • the account balance;
  • join other unstructured financial documents in PDF/A format, namely:
    • the notes to the financial statements;
    • the management report;
    • the report from the person responsible for auditing the accounts;
    • the annual financial statements for businesses not subject to the standard chart of accounts (plan comptable normalisé - PCN) (e.g.: Soparfi).

The filing notification of accounts is automatically generated by the RCS at the moment the request to lodge the annual financial statements is accepted.

Once the lodging has been processed, the documents submitted which now carry a virtual label providing proof of lodging with the RCS, can be downloaded in the personal eSpace made available to the applicant on the website of the RCS (in the section "mes commandes").

Publication and consultation of the accounts

After filing the accounts with the Trade and Companies Register (RCS), the filing notification of accounts is published in the electronic compendium of companies and associations (Recueil électronique des sociétés et associations - RESA) on the day of the filing or on a set date, chosen by the applicant at the time of application for filing, within a 15-day deadline after the filing.

The filing notification is materialised through a new line inserted in the electronic compendium of companies and associations. The filed annual financial statements can be consulted, except if otherwise provided for by law, in the following formats:

  • in PDF format under 'Consulter une personne' on the website of the RCS;
  • or, at a later point in time, in a structured format (xls, xml) in the Balance Sheet Database (Centrale des Bilans).

However, the filing notification is not published and the accounts are not available for consultation for the following types of businesses:

  • SENC and SECS where none of the partners is an SA, SARL, SCA (or any similar foreign form) or if all of the partners are SAs, SARLs, SCAs (or any similar foreign form) and none of them publishes the accounts of the business in question along with their own accounts;
  • natural persons established as traders;
  • economic interest group (groupement d'intérêt économique - GIE).
The filing of accounts only becomes legally binding on third parties after their publication in the RESA.

Who to contact

Trade and Companies Register
Maison de l'Orientation (anc. Maison de Retraite)
7, avenue de la Gare

L-9233 - Diekirch
Postal box B.P. 20 / L-9201 Diekirch
Luxembourg
Phone: (+352) 2680 3760
Fax: (+352) 2680 3761
Email helpdesk@rcsl.lu

Opening hours
Monday by appointment only
Trade and Companies Register
14, rue Erasme
L-1468 - Luxembourg-Kirchberg
Postal box L-2961 Luxembourg
Luxembourg
Phone: (+352) 26 428-1
Fax: (+352) 26 42 85 55
Email helpdesk@rcsl.lu

Opening hours
Monday to Friday from 09.00 - 12.00 and 13.30 - 16.00
Registration helpdesk: Monday to Friday by appointment only
Ministry of the Civil Service and Administrative Reform
1, rue Mercier
L-2144 - Luxembourg
Postal box B.P. 1111, L-1011 Luxembourg
Luxembourg
Phone: (+352) 247 81 677
Email ecdf@ctie.etat.lu